https://www.taxtmi.com/caselaws?id=787706 Deletion of an addition for alleged undisclosed freight income was upheld because Revenue failed to prove receipts by the assessee from the alleged payer and did not establish entitlement to or verification of corresponding TDS or traceability of funds through bank records; on that legal basis the ITAT affirmed the CIT(A)'s deletion of the addition under the unexplained income provision and dismissed the Revenue's appeal while noting Revenue may further investigate TDS claims and fund movements without disturbing the order. en-us Wed, 07 Jan 2026 00:00:00 +0530 Wed, 11 Mar 2026 08:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787706 Deletion of an addition for alleged undisclosed freight income was upheld because Revenue failed to prove receipts by the assessee from the alleged payer and did not establish entitlement to or verification of corresponding TDS or traceability of funds through bank records; on that legal basis the ITAT affirmed the CIT(A)'s deletion of the addition under the unexplained income provision and dismissed the Revenue's appeal while noting Revenue may further investigate TDS claims and fund movements without disturbing the order. Case-Laws Income Tax Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787706